A drop-dead gorgeous model who told cops she was groped twice by New Jersey Net Jason Kidd at a trendy Manhattan club said the NBA star taunted her when she objected – and threatened to crush her if they got into a brawl, sources told The Post.

“If we got into a fight, who do you think would win?” the 6-foot, 4-inch superstar allegedly said to the plus-sized brunette, the sources claimed.

As The Post reported exclusively, the alleged groping occurred early Oct. 10 at Tenjune in the West Village. Bouncers saw the towering Net and 23-year-old model exchanging words, and intervened to make sure they were seated at separate tables, sources said.

Yesterday, spokesmen for Kidd and the nightclub denied any impropriety on his part. The Nets and NBA declined to comment.

According to sources, Kidd’s hands allegedly wandered over the model’s buttocks and crotch twice, despite her protests.

Detectives are investigating possible charges of forcible touching or sex abuse in the third degree – both misdemeanors that would be written up as a desk-appearance ticket, the sources said.

“This accusation is a complete fabrication and it is sad that someone would make something like this up,” a spokesman for Kidd said.

The spokesman for Tenjune said, “Management did not receive any complaints of inappropriate behavior that evening.”

Kidd wasn’t involved in the Nets’ practice yesterday; the athlete, who has a history of back problems, was hurt Sunday.